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1 Section 182 of the Finance Act 1989 (restrictions on disclosure of information about taxpayers) is amended as follows. 2 In subsection (4)(a) (offence for Parliamentary Commissioner for Administration and others to disclose information about taxpayers), after sub-paragraph (ii) insert— iii of the Auditor General for Wales and any member of his staff, or iv of the Welsh Administration Ombudsman and any member of his staff, . 3 In subsection (6) (authorised disclosures), in the words after paragraph (e), for “or the Parliamentary Commissioner,” substitute “ , the Parliamentary Commissioner, the Auditor General for Wales or the Welsh Administration Ombudsman, ” .